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    <description>The Central Goods and Services Tax Rules apply mutatis mutandis to the Union Territory with specified modifications: substitution of rule titles, treating certain FORM GST RFD-03 deficiency communications as communicated under the UT rule, revised particulars for transitional credit claims including itemised prior claims and supporting declarations, omission of certain transitional clauses, a mandatory electronic declaration of stock in FORM GST TRAN-1 within ninety days for persons to whom the transitional subsection applies, and a clarification that references to a section of the Central Act shall be read as the corresponding section of the Union Territory Act.</description>
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